Cost Calculation in Research and Development of New Validation Methods
Konferenční objektOtevřený přístuppeer-reviewedpublished versionDatum publikování
2021
Vedoucí práce
Oponent
Název časopisu
Název svazku
Vydavatel
Univerzita Hradec Králové
Abstrakt
In this paper, we focus our attention primarily on management tools and techniques that could be applied in the pre-production stage of the production process, respectively in the R&D stage. Attention is focused on Strategic cost management and its tools in R&D. Innovations and R&D are necessary for business to build competitive advantage, but looking closer at R&D activities, we could see constantly increasing costs, the costs of professional staff, instrumentation, aids, etc. So, it is appropriate to find and apply proper management methods, tools and techniques of strategic cost management. This article is based on the results of research dealing with the cost analysis of a newly developed method for the toxicity testing of nanomaterials. For the purposes of analysis and cost calculation, one of the newly developed validation methods for determining the toxicity of nanomaterials was selected. In the conditions of laboratory research, it was found that mainly activities are the main cost object for cost calculations. It seems advantageous to use the Activity Based Costing method for managing or determining the costs at R&D laboratories or for cost calculations of the newly developed methods.
Rozsah stran
p. 929-938
ISSN
2464-6059
Trvalý odkaz na tento záznam
Projekt
EF17_048/0007421/NANOBIO - posilování mezioborové spolupráce ve výzkumu nanomateriálů a při studiu jejich účinků na živé organismy
Zdrojový dokument
Hradec economic days, Vol. 11(1)
Vydavatelská verze
https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1-1.pdf
Přístup k e-verzi
open access
Název akce
19th International Scientific Conference on Hradec Economic Days (25.03.2021 - 26.03.2021, Hradec Kralove, CR)
ISBN
978-80-7435-822-7
Studijní obor
Studijní program
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Umístění tištěné verze
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Klíčová slova
costing, R&D activities, testing, nanomaterials, activity-based costing, kalkulace nákladů, činnosti R&D, nanomateriály, kalkulace nákladů dle činností
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Creative Commons license
Except where otherwised noted, this item's license is described as open access